“C” TREASURY ACCOUNT SYMBOL (TAS) GUIDANCE

EFFECTIVE FISCAL YEAR 2017

PREPARED BY:

UNITED STATES STANDARD GENERAL LEDGER ADVISORY DIVISION

GOVERNMENTWIDE ACCOUNTING

BUREAU OF THE FISCAL SERVICE

U.S. DEPARTMENT OF THE TREASURY
“C” Treasury Account Symbol (TAS) Guidance

Effective Fiscal 2017

Page 2 of 22

June 2017

Version 

Number

Date Description of Change Effective USSGL TFM

1.0 6/2017 Original TFM Bulletin No. 2017-06
“C” Treasury Account Symbol (TAS) Guidance

Effective Fiscal 2017

Page 3 of 22

June 2017

Background:

Expired obligated and unobligated balances must be reported as canceled on the final, September 30 SF133 before you close the

TAFS. Once an amount is reported as canceled, it should not be reported again (Circular No. A-11, Section 130.13). While the 

budgetary USSGL balances are not required to be reported to Treasury and OMB after the TAFS is canceled, the Agency must still (1) 

maintain a tracking process that controls for obligations pertaining to canceled appropriations to prevent overpayment (Circular No. 

A-11, Section 130.14) and (2) report certain proprietary USSGL balances to Treasury via GTAS.

GTAS will establish a default TAS (“C” domain value for availability type). The system-generated “C” TAS will have three

components: the three-digit agency identifier, availability type “C,” and a four-digit main account. The GTAS system will provide a 

“C” TAS on the GTAS Super Master Accounts File for each fund family represented on the SMAF. Agencies may choose one or 

more “C” TAS on the SMAF to report assets.

“If an entity is using a default fund symbol of its own creation for fixed assets, they must use the new “C” account in its place. 

However, if agencies are using a current-year fund symbol, an “X” fund, or some variation of an active account, they may continue. 

Entities may also decide on their own when to move these assets from the original purchasing fund but must be accomplished no later 

than the agency’s final GTAS submission for period 12 of the fifth fiscal year after the availability has expired.” (2-4700 TFM). 

The “C” TAS may be used for canceled proprietary payables and receivables. In each instance the Agency must move proprietary 

USSGL account balances to a TAS with the same purpose. For example, a TAS with period of availability of 2011 would need to 

move the canceled assets and proprietary payables/receivables no later than September 30, 2016 (pre-closing). TAS XXX 2011 2011 

1450 would need to move the proprietary USSGL balances to a current year appropriation (e.g., TAS XXX 2016 2016 1450) with the 

same main account code (e.g., 1450) or to the “C” TAS with the same main account code (e.g., 1450) (pre-closing). 

This scenario’s focus is on the use of the “C” TAS and Fixed Assets.

Assumptions:

• TAFS is an annual 2011 general fund expenditure TAS. 

• Scenario starts at the expired phase other than the fifth expired year. 
“C” Treasury Account Symbol (TAS) Guidance

Effective Fiscal 2017

Page 4 of 22

June 2017

Listing of USSGL Accounts Used in This Scenario:

Account Number Account Title

Budgetary

420100 Total Actual Resources – Collected

435000 Canceled Authority

465000 Allotments – Expired Authority

490100 Delivered Orders – Obligations, Unpaid

490200 Delivered Orders – Obligations, Paid

497100 Downward Adjustment of Prior-Year Unpaid Delivered Orders – Obligations, Recoveries

Proprietary

101000 Fund Balance With Treasury

173000 Buildings, Improvements, and Renovations

173900 Accumulated Depreciation on Buildings, Improvements, and Renovations

211000 Accounts Payable

296000 Accounts Payable From Canceled Appropriations

310000 Unexpended Appropriations – Cumulative

310100 Unexpended Appropriations – Appropriations Received

310600 Unexpended Appropriations – Adjustments

310700 Unexpended Appropriations – Used

331000 Cumulative Results of Operations

570000 Expended Appropriations

572000 Financing Sources Transferred In Without Reimbursement

573000 Financing Sources Transferred Out Without Reimbursement

610000 Operating Expenses/Program Costs

671000 Depreciation, Amortization, and Depletion

680000 Future Funded Expenses
“C” Treasury Account Symbol (TAS) Guidance

Effective Fiscal 2017

Page 5 of 22

June 2017

Memorandum

880100 Offset for Purchases of Assets

880400 Purchases of Assets – Other

*For Account Definitions please refer to the USSGL TFM Section II.

Pre-Closing Adjusted Trial Balance Period 12:

Year 2016 CTAS

Account Description Debit Credit Debit Credit

Budgetary N/A N/A

420100 Total Actual Resources – Collected 200,000,000

465000 Allotments – Expired Authority 197,000,000

490100 Delivered Orders – Obligations Unpaid 100,000

490200 Delivered Orders – Obligations Paid 2,900,000

Total 200,000,000 200,000,000

Proprietary

101000 Fund Balance With Treasury 197,100,000

173000 Buildings, Improvements, and Renovations 2,000,000

173900 Accumulated Depreciation on Buildings, Improvements 

and Renovations 51,282

211000 Accounts Payable 100,000

310100 Unexpended Appropriations – Appropriations Received 200,000,000

310700 Unexpended Appropriations – Used 3,000,000

570000 Expended Appropriations 3,000,000

610000 Operating Expenses/Program Costs 1,000,000

671000 Depreciation, Amortization and Depletion 51,282

Total 203,151,282 203,151,282

Memorandum

880100 Offset for Purchases of Assets 2,000,000

880400 Purchases of Assets – Other 2,000,000

Total 2,000,000 2,000,000
“C” Treasury Account Symbol (TAS) Guidance

Effective Fiscal 2017

Page 6 of 22

June 2017

Closing Entries:

1. To record closing of paid delivered orders to total actual resources.

Year 2016 CTAS

Performing Agency DR CR TC

Budgetary Entry

490200 Delivered Orders – Obligations 

 420100 Total Actual Resources - Collected

Proprietary Entry

None

2,900,000

2,900,000

F314

2. To record closing of revenue to cumulative results of operation.

Year 2016 CTAS

Performing Agency DR CR DR CR TC

Budgetary Entry

None

Proprietary Entry

570000 Expended Appropriations (G)

1 (RC 38)2

 331000 Cumulative Results of Operation

3,000,000

3,000,000

F336

 1 G will always have trading partner 099 agency identifier.

2 RC – Reciprocal Category for Intragovernmental Elimination Analysis (not included in GTAS upload)
“C” Treasury Account Symbol (TAS) Guidance

Effective Fiscal 2017

Page 7 of 22

June 2017

3. To record closing of expenses to cumulative results of operation.

Year 2016 CTAS

Performing Agency DR CR DR CR TC

Budgetary Entry

None

Proprietary Entry

331000 Cumulative Results of Operation

 610000 Operating Expenses/Program Costs (F)3 (RC24)

 671000 Depreciation, Amortization and Depletion

1,051,282

1,000,000

51,282

F336

4. To record closing of fiscal year activity to unexpended appropriations.

Year 2016 CTAS

Performing Agency DR CR DR CR TC

Budgetary Entry

None

Proprietary Entry

310100 Unexpended Appropriations – Appropriations 

Received (G) (RC 41) 

 310000 Unexpended Appropriations – Cumulative

 310700 Unexpended Appropriations – Used (G) (RC 39) 

200,000,000

197,000,000

3,000,000

F342

5. To record closing of memorandum accounts for purchases.

Year 2016 CTAS

Performing Agency DR CR TC

Memorandum Entry

880100 Offset for Purchases of Assets (F) (RC 24)

 880400 Purchases of Assets – Other (F) (RC 24)

2,000,000

2,000,000

F370

 3 F will always have 3 digit trading partner agency identifier.
“C” Treasury Account Symbol (TAS) Guidance

Effective Fiscal 2017

Page 8 of 22

June 2017

Post-Closing Trial Balance:

Year 2016 CTAS

Account Description Debit Credit Debit Credit

Budgetary

420100 Total Actual Resources – Collected 197,100,000 N/A N/A

465000 Allotments –Expired Authority 197,000,000

490100 Delivered Orders – Obligations, Unpaid 100,000

Total 197,100,000 197,100,000

Proprietary

101000 Fund Balance With Treasury 197,100,000

173000 Buildings, Improvements, and Renovations 2,000,000

173900 Accumulated Depreciation on Buildings, Improvements 

and Renovations

51,282

211000 Accounts Payable 100,000

310000 Unexpended Appropriations – Cumulative 197,000,000

331000 Cumulative Results of Operations 1,948,718

Total 199,100,000 199,100,000
“C” Treasury Account Symbol (TAS) Guidance

Effective Fiscal 2017

Page 9 of 22

June 2017

Financial Statements:

BALANCE SHEET

Year 2016 CTAS

Assets (Note 2)

Intragovernmental

1. Fund Balance with Treasury (Note 3) (101000E) 197,100,000 -

6. Total Intragovernmental (calc.) 197,100,000 -

13. General property, plant, and equipment, net (Note 10) (17300E, 173900E) 1,948,718 -

15. Total assets (calc.) 199,048,718 -

Liabilities (Note 13)

Intragovernmental

17. Accounts Payable (211000E) 100,000 -

20. Total intragovernmental (calc.) 100,000 -

28. Total Liabilities (calc.) 100,000 -

Net Position

31. Unexpended appropriations – All Other Funds (310100E, 310700E) 197,000,000 -

33. Cumulative results of operations - All Other Funds (570000E, 610000E, 671000E) 1,948,718 -

35. Total Net Position – All Other Funds (calc) 198,948,718 -

36. Total Net Position (calc) 198,948,718 -

37. Total liabilities and net position (calc.) 199,048,718 -

STATEMENT OF NET COST

Year 2016 CTAS

Gross Program Costs:

1. Gross costs (Note 22) (610000E, 671000E, 880100E, 880400E) 1,051,282 -

3. Net program costs (calc. 1-2) 1,051,282 -

5. Net program costs including Assumption Changes: (calc. 3+4) 1,051,282 -

8. Net cost of operations (calc. 5+6-7) 1,051,282 -
“C” Treasury Account Symbol (TAS) Guidance

Effective Fiscal 2017

Page 10 of 22

June 2017

STATEMENT OF CHANGES IN NET POSITION

Year 2016 CTAS

Cumulative Results from Operations:

Budgetary Financing Sources:

5. Appropriations used (570000E) 3,000,000 -

14. Total Financing Sources (calc. 4..13) 3,000,000 -

15. Net Cost of Operations (+/-) (1,051,282) -

16. Net Change (calc. 14-15) 1,948,718 -

17. Cumulative Results of Operations (calc. 3+16) 1,948,718 -

Unexpended Appropriations:

Budgetary Financing Sources:

21. Appropriations received (310100E) 200,000,000 -

24. Appropriations used (310700E) (3,000,000) -

25. Total Budgetary Financing Sources (calc. 21..24) 197,000,000 -

26. Total Unexpended Appropriations (calc. 20 + 25) 197,000,000 -

27. Net Position (calc. 17+26) 198,948,718 -
“C” Treasury Account Symbol (TAS) Guidance

Effective Fiscal 2017

Page 11 of 22

June 2017

STATEMENT OF BUDGETARY RESOURCES

Year 2016 CTAS

Budgetary Resources

1000 Unobligated balance brought forward, Oct 1 (420100E) 200,000,000

1020.5 Unobligated balance brought forward, Oct 1 as adjusted (calc.) 200,000,000

1051 Unobligated balance from prior year budget authority, net (calc.) 200,000,000

1910 Total budgetary resources (calc.) 200,000,000 -

-

Status of budgetary resources: -

2190 New obligations and upward adjustments (total) (Note 31) (490100E, 490200E) 3,000,000 -

2413 Expired unobligated balance, end of year (465000E) 197,000,000 -

2490 Unobligated balance, end of year (total) (calc.) 197,000,000

2500 Total budgetary resources (calc.) 200,000,000

Change in obligated balance:

Unpaid obligations:

3012 New obligations and upward adjustments (490100E, 490200E) 3,000,000 -

3020 Outlays, gross (-) (490200E) 2,900,000

3050 Unpaid Obligations, end of year (490100E) 100,000 -

-

Memorandum (non-add) entries -

3200 Obligated balance, end of year (+ or -) 100,000 -

Budget authority and Outlays, Net:

4175 Budget authority, gross (discretionary and mandatory) (calc.) -

4180 Budget authority, net (total) (discretionary and mandatory) (calc.) -

4185 Outlays, gross (discretionary and mandatory) (490200E) 2,900,000

4190 Outlays, net (total) (discretionary and mandatory) (calc.) 2,900,000
“C” Treasury Account Symbol (TAS) Guidance

Effective Fiscal 2017

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June 2017

SF 133: Report on Budget Execution and Budgetary Resources & Budget Program and Financing Schedule (Schedule P)

Year 2016 CTAS

BUDGETARY RESOURCES SF 133 Schedule P SF 133 Schedule P

All accounts:

0900 Total new obligations, unexpired accounts (490100E, 490200E) - 3,000,000 - -

1000 Unobligated balance brought forward, Oct 1 (420100E) 200,000,000 200,000,000

1050 Unobligated balance (total) 200,000,000 200,000,000

1080 Adjustment to expired unobligated balance brought forward, Oct 1 

(+ or -) (490100E, 490200E) 3,000,000 - - -

1099 Expired unobligated balance (total) (calc.) 3,000,000 200,000,000 - -

- -

Budget authority: - -

Appropriations:

Discretionary:

1900 Budget Authority (total)(calc.) - - - -

1910 Total budgetary resources (calc.) 200,000,000 - - -

1930 Total budgetary resources available (calc.) - 200,000,000 - -

-

STATUS OF BUDGETARY RESOURCES -

New obligations and upward adjustments: -

Direct: -

2002 Category B (by project) (490100E, 490200E) 3,000,000 - - -

2004 Direct obligations (total) 3,000,000 - - -

2180 Obligations (“upward adjustments”), expired accounts (490100E, 

490200E)

3,000,000 - - -

2190 New obligations and upward adjustments (total) 3,000,000 - - -

2413 Expired unobligated balance: end of year (465000E) 197,000,000 - - -

2490 Unobligated balance, end of year (total) 197,000,000 - - -

2500 Total budgetary resources 200,000,000 - - -
“C” Treasury Account Symbol (TAS) Guidance

Effective Fiscal 2017

Page 13 of 22

June 2017

Memorandum (non-add) entries:

2501 Subject to apportionment – excluding anticipated amounts (465000E, 

490100E, 490200E) 200,000,000 - - -

CHANGE IN OBLIGATED BALANCE

Unpaid obligations:

3001 Adjustment to unpaid obligations, brought forward, Oct 1 (+ or -) 

(490100E) 100,000 100,000 - -

3050 Unpaid obligations, end of year (490100E) 100,000 100,000 - -

3100 Obligated balance, start of year (+ or -) 100,000 100,000

Memorandum (non-add) entries:

3200 Obligated balance, end of year (+ or -) 100,000 100,000 - -

BUDGETARY AUTHORITY AND OUTLAYS, NET

Discretionary:

4000 Budget authority, gross - - - -

4010 Outlays from new discretionary authority (490200E) 2,900,000 2,900,000 - -

4020 Outlays, gross (total) 2,900,000 2,900,000 - -

4070 Budget authority, net (discretionary) - - - -

4080 Outlays, net (discretionary) 2,900,000 2,900,000 - -

4180 Budget authority, net (total) - - - -

4190 Outlays, net (total) 2,900,000 2,900,000 - -
“C” Treasury Account Symbol (TAS) Guidance

Effective Fiscal 2017

Page 14 of 22

June 2017

Reclassified Financial Statements:

 RECLASSIFIED BALANCE SHEET

Year 2016 CTAS

1 Assets

2 Non-federal

2.5 Property, plant and equipment, net (173000E, 173900E) 1,948,718 -

2.9 Total non-federal assets (calc. 2.1..2.8) 1,948,718 -

3 Federal 

3.1 Fund balance with Treasury (RC 40)/1 (101000E) 197,100,000 -

3.14 Total federal assets 197,100,000 -

4 Total assets (calc. 2.10..3.13) 199,048,718 -

5 Liabilities:

6 Non-federal

6.10 Total non-federal liabilities

7 Federal

7.1 Accounts payable (RC 22)/1 (211000E) 100,000 -

7.14 Total federal liabilities (calc. 7.1..7.13) 100,000 -

8 Total liabilities ( calc.) 100,000 -

9 Net position:

9.2 Net Position– Funds other than those from dedicated collections (310100E, 310700E, 

570000E, 610000E, 671000E, 880100E, 880400E) 198,948,718 -

10 Total net position (calc. 9.1+9.2) 198,948,718 -

11 Total liabilities and net position (calc. 8+10) 199,048,718 -
“C” Treasury Account Symbol (TAS) Guidance

Effective Fiscal 2017

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June 2017

 RECLASSIFIED STATEMENT OF NET COST

Year 2016 CTAS

1 Gross cost

2 Non-federal gross cost (671000E) 51,282 -

6 Total non-federal gross cost (calc. 2..5) 51,282 -

7 Federal gross cost - -

7.3 Buy/sell cost (RC 24) /2 (610000E) 1,000,000 -

7.4 Purchase of assets – (RC 24) (880400E) 2,000,000 -

7.5 Purchase of assets offset (RC 24) (880100E) (2,000,000) -

8 Total federal gross cost (calc. 7.1..7.9) 1,000,000 -

9 Department total gross cost (calc. 6+8) 1,051,282 -

10 Earned revenue - -

12 Federal earned revenue - -

13 Total federal earned revenue (calc. 12.1..12.6) - -

14 Department total earned revenue (calc. 11+13) - -

15 Net cost of operations (calc. 9-14) 1,051,282 -

RECLASSIFIED STATEMENT OF OPERATIONS AND CHANGES IN NET POSITION

Year 2016 CTAS

7 Budgetary Financing sources:

7.1 Appropriation received as adjusted (rescissions and other adjustments) (RC41)/1 (310100E) 200,000,000 -

7.2 Appropriations used (RC 39) (310700E) (3,000,000) -

7.3 Appropriations expended (RC 38)/1 (570000E) 3,000,000 -

7.18 Total budgetary financing sources (calc. 7.1..7.17) 200,000,000 -

9 Net cost of operations (+/-) (1,051,282)

10 Net position, end of period (calc. 7.18 + 9) 198,948,718 -
“C” Treasury Account Symbol (TAS) Guidance

Effective Fiscal 2017

Page 16 of 22

June 2017

Canceling Year:

Beginning Trial Balance:

Year 2016 CTAS

Account Description Debit Credit Debit Credit

Budgetary

420100 Total Actual Resources – Collected 197,100,000

465000 Allotments –Expired Authority 197,000,000

490100 Delivered Orders – Obligations, Unpaid 100,000

Total 197,100,000 197,100,000

Proprietary

101000 Fund Balance With Treasury 197,100,000

173000 Buildings, Improvements, and Renovations 2,000,000

173900 Accumulated Depreciation on Bldgs, Improvements and 

Renovations

51,282

211000 Accounts Payable 100,000

310000 Unexpended Appropriations – Cumulative 197,000,000

331000 Cumulative Results of Operations 1,948,718

Total 199,100,000 199,100,000
“C” Treasury Account Symbol (TAS) Guidance

Effective Fiscal 2017

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June 2017

We are now in period 12 of the fifth year of the expired TAS (i.e. the canceling year.)

The budgetary resources in the account are canceled in the fifth year and the funds are withdrawn, however, the payable is reinstated 

in the canceled TAS. The following entries illustrate the necessary transactions. Remember, the payable was recorded and the 

expense associated with the payable was recognized in the year the TAS was unexpired – YEAR 2011.

YEAR 2016 - No other entries occurred during the fifth expired year after the availability of the appropriation/budget authority

expired. Note that the following entries, 1 and 2, are considered adjusting entries. 1. To record the cancellation of a valid obligation 

and accounts payable in canceling TAS and to withdraw unobligated balances. Note that although the budget resources for this 

appropriation is being canceled, the government is obligated to pay this account upon receipt of a valid bill. Therefore, record the 

associated accounting event 2 to reestablish the "canceled accounts payable" concurrently with this event. Section III – F128.

Pre-closing Adjusting Entries: 
“C” Treasury Account Symbol (TAS) Guidance

Effective Fiscal 2017

Page 18 of 22

June 2017

1. To record cancelation of payable in Period 12.

Year 2016 CTAS

Performing Agency DR CR DR CR TC

Budgetary Entry

497100 Downward Adjustments of Prior-Year Delivered Orders

 465000 Allotments – Expired Authority

Proprietary Entry

100,000

100,000

F128

211000 Accounts Payable (F) (RC 22)

 610000 Operating Expenses/Program Costs (F) (RC 24) 

 

570000 Expended Appropriations (G) (RC 38)

 310700 Unexpended Appropriations – Used (G) (RC 39)

Also Post:

Budgetary Entry

465000 Allotments – Expired Authority

 435000 Canceled Authority

Proprietary Entry

310600 Unexpended Appropriations – Adjustments (G) (RC 41) 

 101000 Fund Balance With Treasury (G) (RC 40)

Also Post:

Budgetary Entry

None

Proprietary Entry

680000 Future Funded Expense (F) (RC 24)

 296000 Accounts Payable from Canceled Appropriations

 (F) (RC 22)

100,000

100,000

100,000

100,000

100,000

100,000

100,000

100,000

100,000

100,000

B134R

F120

F130
“C” Treasury Account Symbol (TAS) Guidance

Effective Fiscal 2017

Page 19 of 22

June 2017

2. To record the transfer-out of buildings, improvements, and renovations.

Year 2016 CTAS

Performing Agency DR CR DR CR TC

Budgetary Entry

None

Proprietary Entry

173900 Buildings, Improvements, and Renovations

573000 Financing Sources Transferred Out (F) (RC 18)

 173000 Buildings, Improvements, and Renovations

Also Post:

Proprietary Entry

173000 Buildings, Improvements, and Renovations

 173900 Buildings, Improvements, and Renovations

 572000 Financing Sources Transferred In (F) (RC 18)

51,282

1,948,718

2,000,000

2,000,000

51,282

1,948,718

E510

E606

3. To record the cancelation of expired authority and withdraw funds.

Year 2016 CTAS

Performing Agency DR CR DR CR TC

Budgetary Entry

465000 Allotments – Expired Authority 197,000,000

 435000 Canceled Authority 197,000,000 F120

Proprietary Entry

310600 Unexpended Appropriations – Adjustments (G) (RC 41) 

 101000 Fund Balance with Treasury (G) (RC 40) 

 

197,000,000

197,000,000
“C” Treasury Account Symbol (TAS) Guidance

Effective Fiscal 2017

Page 20 of 22

June 2017

Pre-Closing Trial Balance:

Year 2016 CTAS

Account Description Debit Credit Debit Credit

Budgetary

420100 Total Actual Resources - Collected 197,100,000

435000 Canceled Authority 197,100,000

490100 Delivered Orders – Obligations, Unpaid 100,000

497100 Downward Adjustments of Prior-Year Unpaid Delivered 

Orders 

100,000

Total 197,200,000 197,200,000

Proprietary

101000 Fund Balance with Treasury 0 0

173000 Buildings, Improvements, and Renovations 2,000,000

173900 Accumulated Depreciation on Bldgs, Improvements and 

Renovations

51,282

296000 Accounts Payable from Cancelled Appropriations 100,000

310000 Unexpended Appropriations – Cumulative 197,000,000

310600 Unexpended Appropriations – Adjustments 197,100,000

310700 Unexpended Appropriations - Used 100,000

331000 Cumulative Results of Operations 1,948,718

570000 Expended Appropriations 100,000

572000 Financing Sources Transferred in Without Reimbursement 1,948,718

573000 Financing Sources Transferred Out Without 

Reimbursement

1,948,718

610000 Operating Expenses/Program Costs 100,000

680000 Future Funded Expenses 100,000

Total 199,148,718 199,148,718 2,100,000 2,100,000
“C” Treasury Account Symbol (TAS) Guidance

Effective Fiscal 2017

Page 21 of 22

June 2017

Closing Entries:

1. To record the closing of downward adjustments and transfers to delivered orders – obligations, unpaid.

Year 2016 CTAS

Performing Agency DR CR DR CR TC

Budgetary Entry

490100 Delivered Orders – Obligations, Unpaid 100,000 F325

 497100 Downward Adjustments of Prior-Year Unpaid 

 Delivered Orders – Obligations, Recoveries 100,000

Proprietary Entry

None.

2. To record closing of expenses to cumulative results of operation.

Year 2016 CTAS

Performing Agency DR CR DR CR TC

Budgetary Entry

None

Proprietary Entry

331000 Cumulative Results of Operation

610000 Operating Expenses/Program Costs (F) (RC 24)

570000 Expended Appropriations (G) (RC 38)

573000 Financing Sources Transferred In Without Reimb.

 (F) (RC 18)

Also Post:

572000 Financing Sources Transferred In Without Reimb.

 (F) (RC 18)

 331000 Cumulative Results of Operation

 680000 Future Funded Expenses (F) (RC 24)

1,948,718

100,000

100,000

1,948,718

1,948,718

1,848,718

100,000

F336
“C” Treasury Account Symbol (TAS) Guidance

Effective Fiscal 2017

Page 22 of 22

June 2017

3. To record closing of fiscal-year activity to unexpended appropriations.

Year 2016 CTAS

Performing Agency DR CR DR CR TC

Budgetary Entry

None

Proprietary Entry

310000 Unexpended Appropriations - Cumulative

310700 Unexpended Appropriations – Used (G) (RC 39)

 310600 Unexpended Appropriations – Adjustments (G) (RC 41) 

 

197,000,000

100,000

197,100,000

F342

Canceling Year:

Post Close Trial Balance:

Year 2016 CTAS

Account Description Debit Credit Debit Credit

Budgetary

420100 Total Actual Resources - Collected 197,100,000

435000 Canceled Authority 197,100,000

Total 197,100,000 197,100,000

Proprietary

173000 Buildings, Improvements, and Renovations 2,000,000

173900 Accumulated Depreciation on Buildings, Improvements 

and Renovations

51,282

296000 Accounts Payable from Canceled Appropriations 100,000

331000 Cumulative Results of Operations 1,848,718

Total - - 2,000,000 2,000,000